Residence pages missing from return - refile?

Residence pages missing from return - refile?

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I have a friend (not currently a client) who moved abroad during 2014-15. They filed their UK return with the right figures and paid the right tax but they did not complete the residence pages (they qualified for split year treatment). They have filed 2015-16 correctly including residence pages to state they are non-resident. Is it worth refiling 2014-15 to add the residence pages and claim split year treatment, even though it won't change the tax bill? What sanction could HMRC apply if they investigated?

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By Tim Vane
16th Jan 2017 11:26

No it's not worth amending. They have essentially made a false declaration that the tax return was correct when in fact it was not, and they knew it was not, but if there is no tax loss then nobody is going to care and it is almost out of time for enquiry so why worry.

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